The Academies Accounts Direction (AAD) 2015/16 was issued by the Education Funding Agency (EFA) in May 2016.

AAD outlines guidance for annual reports and financial statements for accounting periods ending 31 August 2016. It reflects requirements in FRS 102 and SORP.

By completing this module you will be able to:

• Understand the basic requirements of the Academies Accounts Direction (AAD) 2015/16;
• Describe the changes reflected in AAD 2015/16;
• Prepare the auditor’s management letter; and
• Understand the disclosure requirements in the first set of FRS 102 financial statements.

The course lecturer is Steve Collings, FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005. In 2010, he became a Fellow of the Association of Chartered Certified Accountants (ACCA).

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